Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Worcester Area Masters C/O David Oates
EIN 46-3018733 • 501(c)7 • Worcester, MA
Profile
To promote and develop the sport of amateur adult swimming with focuses on fitness and community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.86x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$29,109
No earlier filing loaded for comparison.
Liabilities
$25,085
No earlier filing loaded for comparison.
Net Assets
$4,024
No earlier filing loaded for comparison.
Revenue
$50,906
No earlier filing loaded for comparison.
Expenses
$48,378
No earlier filing loaded for comparison.
Net Income
$2,528
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $29,109
- Liabilities
- $25,085
- Net assets
- $4,024
- Revenue
- $50,906
- Expenses
- $48,378
- Net income
- $2,528
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Aug 2, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $50,906
Mission and Program Overview
Mission
To promote and develop the sport of amateur adult swimming with focuses on fitness and community.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| HOSTED THE NEW ENGLAND MASTERS SCM CHAMPIONSHIPS SWIM MEET DUE TO A SCHEDULING CONFLICT AT THE ORIGINALLY SCHEDULED SITE. THE PRIMARY PURPOSE OF HOSTING THE MEET WAS TO PROVIDE AN OPPORTUNITY FOR OUR MEMBERS TO PARTICIPATE IN A LOCAL, HIGH LEVEL COMPETITION. | $0 | $26,746 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| COURTNEY BEIDLER | President | - | $0 | - | - |
| MATTHEW LEVESQUE | Vice-President | - | $0 | - | - |
| DAVID OATES | Operations Chair | - | $0 | - | - |
| MICHAEL MCCOMBS | Social Co-Chair | - | $0 | - | - |
| PAUL ARSENAULT | Social Co-Chair | - | $0 | - | - |
| MARY PASQUALE | Treasurer | - | $0 | - | - |
| NANCY OLESIN | Communications Chair | - | $0 | - | - |
| GAIL HOLLAND | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Worcester Area Masters
- EIN
- 46-3018733
- Phone
- 7034897454
- Address
- 11 BROOKSHIRE RD, WORCESTER, MA 01609
Signing Officer
- Name
- David Oates
- Title
- Operations Chair
- Phone
- 7034897454
- Signed
- 2016-08-02
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Greenberg Rosenblatt Kull & Bitsoli Pc
- Address
- 306 MAIN STREET SUITE 400, WORCESTER, MA 01608
- Preparer
- Wanda L Cantlin CPA
- Phone
- 5087910901
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: pool rental. Amount: 6,981. Description: coaches and life guards. Amount: 10,539. Description: snacks and supplies. Amount: 1,013. Description: bank fees. Amount: 96. Description: member social gathering. Amount: 761. Description: member swim meet expenses. Amount: 2,242. Description: program expenses / swim meet. Amount: 26,746. Total to form 990-ez, line 16: 48,378.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: member dues receivable. Beg. Of year amount: 316. End of year amount: 0. Description: swim meet receivables. Beg. Of year amount: 0. End of year amount: 1,320.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: pool rental and coaching fees payable. Beg. Of year amount: 1,922. End of year amount: 587. Description: swim meet liabilities. Beg. Of year amount: 0. End of year amount: 23,520. Description: accrued professional fees. Beg. Of year amount: 0. End of year amount: 250. Description: accrued income taxes. Beg. Of year amount: 0. End of year amount: 728.”
Raw XML Appendix141 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID OATES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7034897454 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11 BROOKSHIRE RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WORCESTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01609 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3102 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 27789 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2528 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 3418 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 29109 |
| IRS990EZ/GrossReceiptsAmt | 0 | 50906 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 20533 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 1496 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 4024 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 1496 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 4024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | COURTNEY BEIDLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MATTHEW LEVESQUE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID OATES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHAEL MCCOMBS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PAUL ARSENAULT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARY PASQUALE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | NANCY OLESIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | GAIL HOLLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | OPERATIONS CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SOCIAL CO-CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SOCIAL CO-CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | COMMUNICATIONS CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationFiled990TInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 1 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 316 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1320 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48378 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE AND DEVELOP THE SPORT OF AMATEUR ADULT SWIMMING WITH FOCUSES ON FITNESS AND COMMUNITY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 30373 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HOSTED THE NEW ENGLAND MASTERS SCM CHAMPIONSHIPS SWIM MEET DUE TO A SCHEDULING CONFLICT AT THE ORIGINALLY SCHEDULED SITE. THE PRIMARY PURPOSE OF HOSTING THE MEET WAS TO PROVIDE AN OPPORTUNITY FOR OUR MEMBERS TO PARTICIPATE IN A LOCAL, HIGH LEVEL COMPETITION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 26746 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1922 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 25085 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 48378 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 26746 |
| IRS990EZ/TotalRevenueAmt | 0 | 50906 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WAM-SWIMMING.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: POOL RENTAL. AMOUNT: 6,981. DESCRIPTION: COACHES AND LIFE GUARDS. AMOUNT: 10,539. DESCRIPTION: SNACKS AND SUPPLIES. AMOUNT: 1,013. DESCRIPTION: BANK FEES. AMOUNT: 96. DESCRIPTION: MEMBER SOCIAL GATHERING. AMOUNT: 761. DESCRIPTION: MEMBER SWIM MEET EXPENSES. AMOUNT: 2,242. DESCRIPTION: PROGRAM EXPENSES / SWIM MEET. AMOUNT: 26,746. TOTAL TO FORM 990-EZ, LINE 16: 48,378. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: MEMBER DUES RECEIVABLE. BEG. OF YEAR AMOUNT: 316. END OF YEAR AMOUNT: 0. DESCRIPTION: SWIM MEET RECEIVABLES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,320. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: POOL RENTAL AND COACHING FEES PAYABLE. BEG. OF YEAR AMOUNT: 1,922. END OF YEAR AMOUNT: 587. DESCRIPTION: SWIM MEET LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 23,520. DESCRIPTION: ACCRUED PROFESSIONAL FEES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 250. DESCRIPTION: ACCRUED INCOME TAXES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 728. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID OATES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | OPERATIONS CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7034897454 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-08-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WORCESTER AREA MASTERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O DAVID OATES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WORC |
| ReturnHeader/Filer/EIN | 0 | 463018733 |
| ReturnHeader/Filer/PhoneNum | 0 | 7034897454 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11 BROOKSHIRE RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WORCESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01609 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042687094 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GREENBERG ROSENBLATT KULL & BITSOLI PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 306 MAIN STREET SUITE 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WORCESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01608 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5087910901 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WANDA L CANTLIN CPA |
| ReturnHeader/ReturnTs | 0 | 2016-08-12T11:12:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
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